Section 72.22. Payment.
Latest version.
- (1) When payable. Except as provided in s. 72.225 , the tax imposed by this chapter shall be paid on the date 9 months after the decedent's death.(2) Advance payment. Anyone personally liable for a tax under this chapter may pay an estimated tax before the tax is determined.(3) Payment. Except as provided in s. 72.225 , at the time that the return is filed, the full tax shall be paid. If a prepayment was made, any additional tax shown owing on the return, as filed, shall accompany the return.
1971 c. 310
;
1973 c. 90
;
1979 c. 1
,
34
,
221
;
1981 c. 20
,
317
;
1983 a. 27
,
212
,
248
;
1985 a. 29
,
261
;
1987 a. 27
s.
1505m
to
1507m
,
3200 (47)
;
1995 a. 27
;
1997 a. 27
.